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2026 FEDERAL TABLES IN EFFECT · IRS PUB 15-T
SOURCES CHECKED 02 SEPT 2026 · HOW WE VERIFY

Idaho paycheck calculator

Idaho's withholding has two parts: a standard deduction set by filing status and one rate on everything above it. Married employees filing jointly get the larger deduction when the spouse does not work and they hold one job; one whose spouse works, or who holds more than one job, marks box C on the ID W-4, "Married, but withhold at Single rate", and heads of household are withheld on the single column, as the state's tables are headed. There is no allowance to claim, because the child tax credit allowance the guide still describes has been set at zero.

Pay type

Take-home pay

$1,617.67

per bi-weekly (26 per year) period

Gross pay
$2,000.00
Federal Income Tax
−$156.15
Social Security
−$124.00
Medicare
−$29.00
ID State Income Tax
−$73.18
Net pay
$1,617.67

Carries these figures into a full Idaho pay stub you can preview and download.

How Idaho withholding is worked out

Idaho borrows its starting point from federal withholding at both ends. An employer has to withhold Idaho tax when federal law requires it to withhold, and nothing is required on pay that is exempt from federal withholding. A 401(k) deferral and a cafeteria plan premium are exempt there, so they stay out of the Idaho base as well. Of the three filing statuses, married filing jointly is the one that moves the Idaho line, since head of household takes the single deduction and column, and it moves it only for a sole earner with a single job. Idaho names no rule for an employee who files no ID W-4; a married employee who leaves the spouse question unanswered is withheld at the single rate here, which is this calculator's own choice.

These are withholding figures: what an employer takes out of one paycheck, which is not the same calculation as the one on an annual return.

Idaho charges the same rates whatever the filing status, but the status still changes the amounts given below the table. Wages are annualised first, so the figures below are annual.

A married employee whose spouse also works, or who holds more than one job, is withheld as single instead.

A married employee who leaves the spouse question unanswered is withheld as for one who files no Form ID W-4: at the single rate, box C of the form. Idaho names no rule for an employer holding no ID W-4, so the single rate is this generator's choice, the cautious one.

Every filing status
Annual wages Tax on the lower figure Rate on the rest
$0.00 and up$0.005.3%
Annual standard deduction

Single: $16,100.00

Married filing jointly: $32,200.00

Head of household: $16,100.00

HB 40 cut the rate to 5.3%. The guide's withholding tables are headed 'Single Persons Including Head of Household', so head of household is withheld on the single column by the state's own rule. Checked against EPB00744 revision 07-23-2026 itself on 2026-09-01: $16,100, $32,200 and 5.3% all read off it. The guide still takes its tables on 'wages after subtracting child tax credit allowances' and sends the reader to an allowance table, which is why no allowance is modelled here: the credit sunsetted under Idaho Code 63-3029L and the department puts the allowance at zero on the same page that carries the table. Idaho reaches the federal base from both ends. Idaho Code 63-3035(a) puts the duty on every employer "who is required under the provisions of the Internal Revenue Code to withhold", and IDAPA 35.01.01, Rule 871.02.g, closes the other end as a rule rather than a hedge: withholding is not required if "the compensation is exempt from federal withholding". A 401(k) deferral and a Section 125 premium are exempt there, so Idaho does not reach them either. The ID W-4 sends "Married filing jointly and both people work (or you have multiple jobs)" to box C, "Married, but withhold at Single rate", so a joint filer whose spouse works reads the single table, and so does one who holds more than one job, read from step 2 of the federal W-4 (EFO00307 04-28-2025, the revision in a web archive copy of May 2026, checked on 2026-10-29). No rule for an employee who files no ID W-4 was found in EPB00744, the ID W-4 (EFO00307 04-28-2025) or IDAPA 35.01.01 (Rule 873 speaks of the federal W-4 only), so an unanswered spouse question withholding at the single rate is this generator's choice and not the state's, approved by the owner on 2026-10-28. The department revised EPB00744 on 23 July 2026, announced it on 31 July, and told employers "You don't need to adjust withholding back ... use the revised tables going forward", so a payroll run before then withheld by revision 04-28-2025, with its own zero band and allowance deduction. This entry still applies the July revision from 1 January. A stub shows the tax as the law sets it for the year, not what an employer withheld at the time, which is the owner's decision of 2026-10-28; a stub for a period paid before the revision can therefore differ from what that employer's payroll took then.

Idaho sources

Frequently asked questions

What Idaho law asks of a pay stub

Whether a stub is required, how it may be delivered, and the minimum wage and pay frequency rules.

Idaho pay stub requirements